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Note
• Individuals who are residents of Ontario on December 31 are required to pay a provincial
Health Premium as part of their Ontario income tax liability, based on their taxable
income. Amounts are withheld from employees’ pay as part of their regular income tax
withholdings. Self-employed and other individuals who make income tax instalments are
required to add the premium to their regular instalment payments.
Notes
• Residents of British Columbia are required to make monthly payments under the province’s
Medical Services Plan (MSP). The amounts in the table reflect information that is effective
January 1, 2014. The maximum annual premium amounts increased from the prior year.
No premiums are payable for those with “adjusted net income” at or below the lower
thresholds, and full premiums are payable once residents exceed the upper income
thresholds. Premium assistance is available for those with “adjusted net income” between
these two threshold amounts. “Adjusted net income” is based on the family’s net income
for the preceding tax year, less deductions for age, family size and disability and any
reported Universal Child Care Benefit and Registered Disability Savings Plan Income.
• Effective January 1, 2015, the province proposes to increase the annual premium of the
province’s MSP as follows: $864 for single person, $1,566 for a family of two and $1,728
for a family of three or more.
Provincial Health Premiums
British Columbia
Single
Individual
Family
of Two
Family of Three
or More
Maximum
annual premium
$ 831
$ 1,506
$ 1,662
Income threshold for
premium assistance
22,000
22,000
22,000
Income threshold
for full premium
30,000
30,000
30,000
Ontario
Taxable Income (TI)
Annual Premium
Up to $20,000
Nil
20,001 to 25,000
6% of TI over $20,000
25,001 to 36,000
$300
36,001 to 38,500
$300 + 6% of TI over $36,000
38,501 to 48,000
$450
48,001 to 48,600
$450 + 25% of TI over $48,000
48,601 to 72,000
$600
72,001 to 72,600
$600 + 25% of TI over $72,000
72,601 to 200,000
$750
200,001 to 200,600
$750 + 25% of TI over $200,000
Over 200,600
$900
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